The Federal Antideficiency Act at 150—Where Do We Stand?
| dc.contributor.author | Candreva, Philip J. | |
| dc.contributor.corporate | Graduate School of Business & Public Policy (GSBPP) | |
| dc.date.accessioned | 2020-06-08T17:47:19Z | |
| dc.date.available | 2020-06-08T17:47:19Z | |
| dc.date.issued | 2019 | |
| dc.description.abstract | The Antideficiency Act of 1870 codified Congress’s power of the purse to curb unauthorized agency spending. Is it still working? This paper analyzes all violations of the Act over 12 years by agency and type, causes and consequences, and how violations were detected. The number of violations has trended down slightly. While agency preventive controls have failed, detective controls are working. Employees and agencies are comfortable self‐reporting violations, which are nei- ther pervasive nor material. The risk of violations increases during fiscal year transitions and periods of change. The Act remains effective at stopping un- authorized and overspending, but does not address wasteful spending. | en_US |
| dc.format.extent | 19p. | |
| dc.identifier.citation | Candreva, Philip J. "The Federal Antideficiency Act at 150—Where Do We Stand?." Public Budgeting & Finance 39.4 (2019): 75-93. | en_US |
| dc.identifier.uri | https://hdl.handle.net/10945/64947 | |
| dc.publisher | Wiley | |
| dc.relation.ispartofseries | Faculty & Researcher Publications | |
| dc.rights | This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States. | |
| dc.title | The Federal Antideficiency Act at 150—Where Do We Stand? | en_US |
| dc.type | Article | |
| dspace.entity.type | Publication | |
| relation.isOrgUnitOfPublication | 689b9e9a-8dae-40b6-b61b-bc2662e12411 | |
| relation.isOrgUnitOfPublication.latestForDiscovery | 689b9e9a-8dae-40b6-b61b-bc2662e12411 | |
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